Expenses in the nature of sales promotion, liaison, infrastructure facilities etc cannot prima facie be termed as out of pocket expenses

Assessee has not made out a case for total waiver of pre- deposit and keeping in view the total facts and circumstances of the case, we direct the assessee to deposit an amount of Rs.1,00,000/- (one lakh) within a period of four weeks from today and on such deposit, pre- deposit of the balance amount of Service Tax and penalty shall stand waived and recovery thereof stayed pending the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of appeal without prior notice.

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI

Application No. ST/S/229/2009
Appeal No. ST/380/2009

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